[step:Non-abelian case — reduce through a minimal normal subgroup of $G$ contained in $N$]Now suppose $N$ is non-abelian. Since $N \trianglelefteq G$, the group $G$ acts on $N$ by conjugation, so every normal subgroup of $G$ contained in $N$ is also characteristic in a suitable sense. Let $M$ be a minimal normal subgroup of $G$ with $M \le N$ (such $M$ exists: the set of non-trivial normal subgroups of $G$ contained in $N$ is non-empty — for instance, take any minimal element among the non-trivial normal subgroups of $G$ that are contained in $N$; such an element exists by finiteness).
Since $\{e\} \subsetneq M \le N$, we have $|M| > 1$ and $|M|$ divides $|N|$. Since $\gcd(|N|, s) = 1$, we also have $\gcd(|M|, s) = 1$.
Furthermore, since $N$ is non-abelian and $M$ is a minimal normal subgroup of $G$ with $M \le N$, either $M = N$ (which would mean $N$ is simple and non-abelian) or $M \subsetneq N$.
If $M = N$, then $N$ is a non-abelian simple group. In this case, we cannot directly reduce further within $N$ using normal subgroups of $G$, but the argument still proceeds via the quotient $G/M$. However, if $M = N$, then $G/N$ is already the quotient and we need to find a complement directly. We treat the general reduction: form $G/M$ regardless.
Consider the quotient $G/M$. Since $M \trianglelefteq G$, the image $N/M \trianglelefteq G/M$. The orders satisfy:
\begin{align*}
|N/M| = |N|/|M|, \qquad [G/M : N/M] = [G : N] = s.
\end{align*}
Since $|N/M|$ divides $|N|$ and $\gcd(|N|, s) = 1$, we have $\gcd(|N/M|, s) = 1$.
**If $M \subsetneq N$:** then $|G/M| < |G|$, and by the inductive hypothesis applied to $G/M$ with normal subgroup $N/M$, there exists $\overline{H} \le G/M$ with $G/M = (N/M)\overline{H}$ and $(N/M) \cap \overline{H} = \{\bar{e}\}$.
Let $\pi_M: G \to G/M$ denote the canonical projection. By the [Correspondence Theorem for Groups](/theorems/854), set $\widetilde{H} := \pi_M^{-1}(\overline{H})$. Then $\widetilde{H} \le G$, $M \le \widetilde{H}$, and $|\widetilde{H}| = |\overline{H}| \cdot |M| = s \cdot |M|$.
Now $M \trianglelefteq \widetilde{H}$ (since $M \trianglelefteq G$), $|M|$ divides $|N|$ so $\gcd(|M|, s) = 1$, and $[\widetilde{H} : M] = s$. Since $|\widetilde{H}| = s|M| < s|N| = |G|$, the inductive hypothesis applies to $\widetilde{H}$ with normal subgroup $M$: there exists $H \le \widetilde{H}$ with $\widetilde{H} = MH$ and $M \cap H = \{e\}$, so $|H| = s$.
We verify that $H$ complements $N$ in $G$. Since $N \cap H \le N \cap \widetilde{H}$, and $|N \cap \widetilde{H}| = |M|$ (because $\widetilde{H}/M \cong \overline{H}$ and $(N/M) \cap \overline{H} = \{\bar{e}\}$ imply $N \cap \widetilde{H} = M$), we have $N \cap H \le M \cap H = \{e\}$, so $N \cap H = \{e\}$. Then $|NH| = |N||H|/|N \cap H| = ms = |G|$, so $G = NH$.
**If $M = N$:** then $N$ is a minimal normal subgroup of $G$. Since $N$ is non-abelian simple, the direct approach above does not apply (the quotient $G/N$ has no residual copy of $N$). However, in this case a minimal normal subgroup of $N$ that is also normal in $G$ is $N$ itself. But the existence of a complement can be established by observing that $N$ is a direct product of isomorphic non-abelian simple groups (as a minimal normal subgroup of $G$), and applying a cohomological vanishing argument for non-abelian groups (the Zassenhaus extension of the theorem). In the classical treatment, the non-abelian case always reduces to smaller groups via the chain $M \subsetneq N$ because one takes $M$ to be a minimal normal subgroup of $G$ that is properly contained in $N$. Such $M$ exists when $N$ is non-abelian: take any minimal normal subgroup of $N$ (which exists since $N$ is non-trivial); its normal closure in $G$ is normal in $G$, contained in $N$ (since $N \trianglelefteq G$), and is a non-trivial subgroup of $N$. If $N$ is not simple, this proper normal closure gives $M \subsetneq N$. If $N$ is simple and non-abelian, then $N$ itself is a minimal normal subgroup of $G$, but we can instead take a Sylow $p$-subgroup $P$ of $N$ for some prime $p \mid |N|$. Since $N$ is simple and non-abelian, $P$ is not normal in $N$, so $N_G(P) \subsetneq G$. By the Frattini argument, $G = N \cdot N_G(P)$, and $|N_G(P)| < |G|$. Applying the inductive hypothesis to $N_G(P)$ with normal subgroup $N \cap N_G(P) = N_N(P)$ (where $\gcd(|N_N(P)|, [N_G(P) : N_N(P)]) = 1$ since $[N_G(P) : N_N(P)] = [G : N] = s$ and $|N_N(P)|$ divides $|N|$) gives a complement of $N_N(P)$ in $N_G(P)$ of order $s$, which is also a complement of $N$ in $G$.[/step]